Vehicle Control Services Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0316 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Walters on 13 July 2016.

Read the full decision in Vehicle Control Services Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0316 (TCC).

Value add tax – input tax – supplies purchased for the purposes of both generating revenue from activities outside the scope of VAT and making taxable supplies – entitlement of taxpayer to deduct – whether revenue based apportionment justified

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